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5 Sohrab Hossain

The document discusses performance auditing practices in Bangladesh, including how the Office of the Comptroller and Auditor General (OCAG) conducts performance audits, provides training to auditors, and interacts with auditee organizations. While OCAG aims to be independent, it relies on other ministries for financial and administrative support. Performance audits examine the economy, efficiency, and effectiveness of public organizations to help ensure accountability.

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0% found this document useful (0 votes)
96 views4 pages

5 Sohrab Hossain

The document discusses performance auditing practices in Bangladesh, including how the Office of the Comptroller and Auditor General (OCAG) conducts performance audits, provides training to auditors, and interacts with auditee organizations. While OCAG aims to be independent, it relies on other ministries for financial and administrative support. Performance audits examine the economy, efficiency, and effectiveness of public organizations to help ensure accountability.

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Research on scenario of “performance audit” in Bangladesh

Q: How long have you been working in the audit department?


A: I have been working for seventeen years.
Q: How do you get involved with the performance audit?
A: In 2010, when I was a deputy director, I was involved in a performance audit. I have
performed two audits on forest and Biman Bangladesh Airlines. I have also participated as an
instructor on performance audits in FIMA and in-house training.
Q: Does OCAG enjoy the freedom to conduct the performance audit?
A: OCAG is independent only for auditing, but it depends on others ministry for other aspects.
For example, for financial matter, it is dependent on the ministry of finance. For recruitment,
promotion of employees or expansion of the department, even for financial matters, depends
on related ministries.
Q: How performance audit can help to ensure the accountability regime in the public
organisation?
A: Performance audit examines the economy, efficiency and effectiveness of the public
management. Performance audit also advises auditees for further improvement.
Q: Tell me more …….
A: Conducting the performance audit on public expenditures also guides public organisations to
be effective. Thus performance audit contributes to establishing this awareness in the public
administration.
Q: Does the OCAG give any instruction or training regarding the performance audit?
A: When an audit team is formed under OCAG, the department head gives instructions and
organised qualities training which was very helpful for the trainee. Guidelines to be followed for
creating a quality report. OCAG also directed all to follow the ISSAI guidelines.
Q: Is the method or criterion time befitting or needs to be changed?
A: The performance audit is different from the compliance audit. That is why the number of
performance audits is less in the general audit department. There is a practice of giving training
on an audit methodology during the preparation.
Q: Is there any different code of ethics for performance audits or follows the general code of
ethics?
A: There is no separate code of conduct for performance audit. Usually, we follow the same
code of conduct for a compliance audit. Since Performance Audit is a research-oriented work,
there is much fieldwork required. So the auditors have been instructed not to confine
themselves to doing file work and field visits instead of filling up questionnaires and conducting
group discussion. Since these tasks have been conducted under senior officials, it has been
made the circumstance of accountability, driving a proactive environment of responsibility. The
audit atmosphere becomes slightly different from the other audit.

Q: Is there any subject-oriented training?

A: Not usually, if the audit subject is complicated or requires the opinion of an expert, then
there is an opportunity to take expert opinion, but there is no opportunity for training.

Q: Does the OCAG have any limitations in training or skill?

A: Most of the training is classroom-based; it should be more practical. The skilled full trainer
should be available for the trainee to develop their audit-related skilled. An informative training
system should provide for the trainee.
Q: What are the main obstacles or challenges?
A: Audit conducts based on documents; it is not true that the auditee is not helping the auditors
with the document. In some cases, the document is unavailable. The auditee is compelled to
provide information as per the Constitution. In some cases, if an old document is required, then
it takes more time for collecting the necessary documentation. Lack of accountability is one of
the most important obstacles to collecting the authentic data/ document needed for the audit.
Q: Does the organisation provide the initial queries sought during the field audit?
A: Sometimes they provide, taking time when it is complicated. It cannot be said that they
respond all the time; they are refraining from giving answers in some cases. In the cases of
reference, sometimes it becomes challenging to get queries.
Q: Does the auditee needs motivation?
A: Yes, indeed. Some creative steps should be taken for the auditee to motivate them, such as
giving them some motivational speech by the expert auditor.
Q: What kind of initiatives should be taken?
A: In consultation with the head of the auditee, initiatives should be taken to increase their
cooperation. If the number of performance audits increases, the problem will be eliminated if
the auditees gradually get used to the audit.
Q: Is the stipulated time for audit logical?
A: According to the four-step international audit rules, you should spend 40 per cent of the
time preparing the audit plan, 40 per cent for the field audit, and 20 per cent for the
preparation of report making. It's acceptable if you comply like this, and the time depends on
the topic.
Secondly, it also depends on how many issues do you select?
Thirdly, how many criteria do you pick (selecting more criteria will take more time). It also
depends on how many days the authorities allow you for the audit.
Q: Are there any barriers or influences created after the audit?
A: It is not like that. An audit should perform on documents, and if it is not available on time, it
will affect the whole audit.
Q: How does the auditee take the findings or suggestions of the auditor seriously?
A: It is possible to assess if the follow-up audit is done in the same institution again.
Q: Is there a practice of follow-up audit?
A: Follow-up audit is being done but not in the same title. It is better to have a follow-up audit.
Auditee can correct themselves, and they would not make the same mistake again. They will
get the opportunity to correct themselves, and the state will also get the benefit.
Q: What kind of behaviour do you expect from the auditee?
A: We never expect undue facilities from auditees; only we expect their professional behaviour
while conducting Performance Audit. Performance auditors anticipate cooperative behaviour
from auditees.
Q: Is the PAC satisfied with the current report? Are there any instructions from them?
A: No comments. I do not know.

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